THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES
C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A
undisclosed income,—
(a) the total income or loss of each previous year
shall, for the purpose of aggregation, be taken as
the total income or loss computed in accordance
with the provisions of Chapter IV without giving
effect to set off of brought forward losses under
Chapter VI or unabsorbed depreciation
